April 28, 2023

The definitions issued by the IESBA can assist regulators, national standard setters, and other relevant bodies in developing or revising their definitions of PIE at the local level based on the IESBA’s PIE definition. This database covers 78 jurisdictions in the Americas, Europe, Africa, Asia, and Oceania. The PIE revisions become effective for audits of …

Database of Public Interest Entity (PIE) definitions issued for different countries Read More »

In a publication on 24 April 2023, the International Auditing and Assurance Standards Board (IAASB) confirmed that the consultation on its proposed new standard for sustainability assurance would be brought forward. The draft standards, International Standard on Sustainability Assurance (ISSA) 5000, are planned to be released in August 2023. Following the consultation, the standards are …

Sustainability assurance standards ISSA 5000 consultation is brought forward Read More »